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Presentation
Presentation
The program of this Curricular Unit intends to give students a vast knowledge of the set of norms, which constitute our tax system.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 4
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT72-1894
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
Tax Law and Other Branches of Law Pursuit of State Activity Characterization of the Portuguese Tax System IRS - Personal Income Tax IRC - Corporate Income Tax Tax on Consumption - VAT Value Added Tax IMI - Municipal Property Tax IMT - Tax on Property Transfers
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Objectives
Objectives
After passing the course unit, students should: - Distinguish the fundamental aspects of Taxation, as well as the acquisition of knowledge about the Portuguese tax system. - Apply and frame the IRS, IRC and VAT regimes through interpretation and integration in companies.
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Teaching methodologies and assessment
Teaching methodologies and assessment
Theoretical exposition (TM1) of the main contents of the Syllabus (S); Case studies (TM2); Analysis and discussion of scientific articles (TM3). Continuous evaluation: 2 written tests (50% each). For exemption from the final exam, students must have a final grade, in continuous evaluation, equal to or higher than 10 values
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References
References
1. SOUSA, Domingos Pereira de, Direito Fiscal e Processo Tributário, Lisboa, Edições Universitárias Lusófonas, 2022 2. CATARINO, João Ricardo/Vaasco Branco GUIMARÃES, Lições de Fiscalidade, 7.ª ed., Coimbra, Almedina, 2021 3. BRÁS CARLOS, Américo, Impostos Teoria Geral, Coimbra, Almedina, 2010 - Constituição da República Portuguesa - Códigos do IRS, IRC e IVA - Lei Geral Tributária.
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Office Hours
Office Hours
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Mobility
Mobility
No
